Opinion
12241-20L
08-13-2024
JOHN JOSEPH BAUCHE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
L. Paige Marvel Judge
This case is calendared for trial at the Court's San Diego, California, Trial Session scheduled to begin November 4, 2024.
On August 12, 2024, respondent filed a Motion for Summary Judgment. Respondent's motion asserts that no relevant facts are in dispute, and that on the basis of the undisputed facts, the case can be decided in respondent's favor upon all issues presented. The Court will order petitioner to file a response to respondent's motion.
Petitioner's attention is directed to Tax Court Rule 121 (available on the Court's website at: https://ustaxcourt.gov/rules.html), which sets out the principles for filing, opposing, and resolving a motion for summary judgment. If petitioner disagrees with the facts set out in respondent's motion, then petitioner's response should point out specific facts in dispute. (It would be helpful if petitioner's response were to give the paragraph number(s) of the assertion(s) with which petitioner disagrees.) If petitioner disagrees with respondent's argument as to the law, then petitioner's response should support petitioner's version of the facts by attaching relevant documents and/or by attaching one or more affidavits (i.e., written statements that are signed and sworn before a notary) or unsworn declarations that are made "under penalty of perjury" (see 28 U.S.C. sec. 1746). A suggested, "fillable" form for such a declaration appears on the Court's website at: https://ustaxcourt.gov/resources/forms/Unsworn_Declaration_Form_18.pdf
Petitioner should note that Tax Court Rule 121(d) provides, "When a motion for summary judgment is made . . . the nonmovant may not rest on the allegations or denials in that party's pleading. The nonmovant must respond, setting forth specific facts and supporting those facts as required by Rule 121(c), to show that there is a genuine dispute of fact for trial. If the nonmovant does not so respond, a decision may be entered against that party." To enable the Court to resolve respondent's motion for summary judgment, it is
ORDERED that on or before September 5, 2024, petitioner shall file a response to respondent's motion for summary judgment.